Individual FAQs - Estimates

1. Estimated Tax Payment Requirements
Why do I have to pay estimated municipal income taxes?

As with both the Federal Income Tax and Ohio’s Individual Income Tax, the Municipal Income Tax may require
taxpayers to make estimated payments during each tax year. Estimated payments may be required if you have
taxable income in an Ohio municipality that is not subject to withholding, if you have business income in an
Ohio municipality, and/or if you owe residence tax to the municipality where you reside.

To determine whether your municipality required estimated tax payments for tax years prior to 2016, please
visit the RITA Municipalities,
click on your municipality and select the Special Notes section for those tax years. Beginning with tax year
2016, Ohio law requires you to make estimated municipal income tax payments if you will owe $200.00 or more to
an Ohio municipality.

2. Due Dates for Estimated Payments
What are the due dates for estimated municipal income taxes?